3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
unearned revenues (liability Dr, revenue Cr) advanced receipt of future revenues and are recorded as liabilities when cash is received , they become earned revenues over time or during normal operations e.g. unearned rent. mag subscription received in advance, fees received in advance of service. accrued revenues (Asset Dr, Revenue Cr) are unrecorded revenues that have been earned and for which cash has yet to be received. fees for services that an attorney or doctor has provided but not yet billed are accrued revenues.